Author: V. Loureiro e Silva
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
Letting of Immovable Property : an Overview of the Portuguese Further Exclusion to the VAT Exemption
Author: V. Loureiro e Silva
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Portugal has made use of the option laid down in article 135(2)(2) of the VAT Directive, this Directive providing for a further exclusion to the scope of the VAT exemption applicable to the leasing or letting of immovable property. In this article, the author describes the key aspects of the Portuguese further exclusion and discusses whether it is in accordance with EU law.
EU Value Added Tax Law
Author: K PE Lasok
Publisher: Edward Elgar Publishing
ISBN: 1784718017
Category : Law
Languages : en
Pages : 1150
Book Description
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
Publisher: Edward Elgar Publishing
ISBN: 1784718017
Category : Law
Languages : en
Pages : 1150
Book Description
This meticulously researched book provides a practical commentary on, and analysis of, the harmonised system of Value Added Tax (VAT) in the European Union and each of its Member States. Written by a team of expert practitioners led by KPE Lasok QC, an authority on European law with extensive practical experience of VAT and Customs cases, this book is destined to become the reference work of choice on VAT for both practitioners and scholars.
U.S. Tax Guide for Aliens
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Language and Law
Author: Alan Durant
Publisher: Routledge
ISBN: 131543623X
Category : Language Arts & Disciplines
Languages : en
Pages : 322
Book Description
Language plays an essential role both in creating law and in governing its implementation. Providing an accessible and comprehensive introduction to this subject, Language and Law: describes the different registers and genres that make up spoken and written legal language and how they develop over time; analyses real-life examples drawn from court cases from different parts of the world, illustrating the varieties of English used in the courtroom by speakers occupying different roles; addresses the challenges presented to our notions of law and regulation by online communication; discusses the complex role of translation in bilingual and multilingual jurisdictions, including Hong Kong and Canada; and provides readings from key scholars in the discipline, including Lawrence Solan, Peter Goodrich, Marianne Constable, David Mellinkoff, and Chris Heffer. With a wide range of activities throughout, this accessible textbook is essential reading for anyone studying language and law or forensic linguistics. Sections A, B, and C of this book are freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license available at http://www.taylorfrancis.com/books/e/9781315436258
Publisher: Routledge
ISBN: 131543623X
Category : Language Arts & Disciplines
Languages : en
Pages : 322
Book Description
Language plays an essential role both in creating law and in governing its implementation. Providing an accessible and comprehensive introduction to this subject, Language and Law: describes the different registers and genres that make up spoken and written legal language and how they develop over time; analyses real-life examples drawn from court cases from different parts of the world, illustrating the varieties of English used in the courtroom by speakers occupying different roles; addresses the challenges presented to our notions of law and regulation by online communication; discusses the complex role of translation in bilingual and multilingual jurisdictions, including Hong Kong and Canada; and provides readings from key scholars in the discipline, including Lawrence Solan, Peter Goodrich, Marianne Constable, David Mellinkoff, and Chris Heffer. With a wide range of activities throughout, this accessible textbook is essential reading for anyone studying language and law or forensic linguistics. Sections A, B, and C of this book are freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license available at http://www.taylorfrancis.com/books/e/9781315436258
EC Tax Review
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 602
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 602
Book Description
CJEU – Recent Developments in Value Added Tax 2020
Author: Georg Kofler
Publisher: Linde Verlag GmbH
ISBN: 3709412277
Category : Law
Languages : en
Pages : 234
Book Description
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Publisher: Linde Verlag GmbH
ISBN: 3709412277
Category : Law
Languages : en
Pages : 234
Book Description
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. fundamental principles and VAT, VAT treatment of financial services, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Monthly Review of Business and Trade Conditions in South America and Portugal
Author: Bank of London & South America, ltd., London
Publisher:
ISBN:
Category : Portugal
Languages : en
Pages : 790
Book Description
Publisher:
ISBN:
Category : Portugal
Languages : en
Pages : 790
Book Description
Consumption Tax Trends 2008 VAT/GST and Excise Rates, Trends and Administration Issues
Author: OECD
Publisher: OECD Publishing
ISBN: 9264055681
Category :
Languages : en
Pages : 123
Book Description
Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
Publisher: OECD Publishing
ISBN: 9264055681
Category :
Languages : en
Pages : 123
Book Description
Provides data on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries as well as an analysis of trends in consumption taxation.
OECD Economic Surveys: Portugal 2012
Author: OECD
Publisher: OECD Publishing
ISBN: 9264127992
Category :
Languages : en
Pages : 119
Book Description
OECD's periodic economic review of Portugal that examines recent economic developments, policies, and prospects. In addition, this edition focuses on improving credit and investment allocation.
Publisher: OECD Publishing
ISBN: 9264127992
Category :
Languages : en
Pages : 119
Book Description
OECD's periodic economic review of Portugal that examines recent economic developments, policies, and prospects. In addition, this edition focuses on improving credit and investment allocation.
Revenue Statistics 2020
Author: OECD
Publisher: OECD Publishing
ISBN: 9264545832
Category :
Languages : en
Pages : 345
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Publisher: OECD Publishing
ISBN: 9264545832
Category :
Languages : en
Pages : 345
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.